Operational Information
Equities - rates, eligibility, availability of relief etc. - Luxembourg
Tax | Luxembourg
Reference
Service level
LuxCSD | CBL
Last Updated
30.09.2014
Withholding Tax
| Standard rate of withholding tax: | 15% | Holding requirements / restrictions: | No |
Availability of relief
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim of withholding tax on income from Luxembourg equities. 
| Eligible beneficial owners | Relief at Source | Quick Refund | Standard Refund |
| Residents of Double Taxation Treaty (DTT) countries | No | No | Yes |
Related Links
Market Taxation Guide - LuxembourgGeneral tax information - types of securities, deadlines, other market specifics - LuxembourgEquities – Double Taxation Treaties concluded by Luxembourg and currently in forceStandard refund - eligibility, documentation, deadlines - Luxembourg equities - updateForm descriptions - Standard refund - Luxembourg equitiesTax Forms to use - LuxembourgMarket Link Guide – Luxembourg – LuxCSDMarket Profile - Luxembourg
